ZZoomer: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ZZoomer
Largest movements
- Tangible fixed assets -€231,585
down €231,585 (-37.1%), from €624,820 to €393,236
of which Furniture and vehicles: -€216,872
- Stocks and contracts +€47,779
up €47,779 (+70.4%), from €67,891 to €115,670
- Receivables within one year -€34,877
down €34,877 (-13.0%), from €267,776 to €232,899
of which Trade receivables: -€35,283
- Deferred charges and accrued income -€11,795
down €11,795 (-55.4%), from €21,296 to €9,501
- Tax, wage and social debts -€147,379
down €147,379 (-42.2%), from €349,046 to €201,667
of which Remuneration and social security: -€89,403
- Trade debts -€33,225
down €33,225 (-9.7%), from €340,955 to €307,730
- Debts after one year -€29,254
down €29,254 (-3.8%), from €760,581 to €731,328
- Accrued charges and deferred income -€23,948
down €23,948 (-95.3%), from €25,128 to €1,180
- Profit (loss) carried forward +€16,412
up €16,412 (+2.4%), from -€682,028 to -€665,617
- Write-downs -€375,522
down €375,522, from €214,740 to -€160,781
- Gross operating margin -€326,731
down €326,731 (-33.9%), from €963,268 to €636,538
- Staff costs -€215,210
down €215,210 (-31.5%), from €683,154 to €467,944
- Depreciation -€96,015
down €96,015 (-32.3%), from €297,508 to €201,493
- Financial charges -€63,050
down €63,050 (-69.9%), from €90,245 to €27,195
of which Non-recurring financial charges: -€50,000
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,011,190 | €781,755 | -€229,435 | -22.7% |
| Fixed assets | 21/28 | €629,272 | €405,198 | -€224,075 | -35.6% |
| Tangible fixed assets | 22/27 | €624,820 | €393,236 | -€231,585 | -37.1% |
| Land and buildings | 22 | €315 | €0 | -€315 | -100.0% |
| Plant, machinery and equipment | 23 | €9,570 | €2,000 | -€7,570 | -79.1% |
| Furniture and vehicles | 24 | €603,857 | €386,985 | -€216,872 | -35.9% |
| Leasing and similar rights | 25 | €6,856 | €0 | -€6,856 | -100.0% |
| Other tangible fixed assets | 26 | €4,222 | €4,251 | +€28 | +0.7% |
| Financial fixed assets | 28 | €4,452 | €11,962 | +€7,510 | +168.7% |
| Current assets | 29/58 | €381,918 | €376,558 | -€5,360 | -1.4% |
| Stocks and contracts in progress | 3 | €67,891 | €115,670 | +€47,779 | +70.4% |
| Stocks | 30/36 | €67,891 | €115,670 | +€47,779 | +70.4% |
| Amounts receivable within one year | 40/41 | €267,776 | €232,899 | -€34,877 | -13.0% |
| Trade receivables | 40 | €262,660 | €227,378 | -€35,283 | -13.4% |
| Other amounts receivable | 41 | €5,116 | €5,521 | +€405 | +7.9% |
| Cash at bank and in hand | 54/58 | €24,955 | €18,488 | -€6,467 | -25.9% |
| Deferred charges and accrued income | 490/1 | €21,296 | €9,501 | -€11,795 | -55.4% |
| Total equity and liabilities | 10/49 | €1,011,190 | €781,755 | -€229,435 | -22.7% |
| Equity | 10/15 | -€532,028 | -€515,617 | +€16,412 | +3.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€682,028 | -€665,617 | +€16,412 | +2.4% |
| Amounts payable | 17/49 | €1,543,218 | €1,297,372 | -€245,846 | -15.9% |
| Amounts payable after more than one year | 17 | €760,581 | €731,328 | -€29,254 | -3.8% |
| Financial debts | 170/4 | €760,581 | €731,328 | -€29,254 | -3.8% |
| Amounts payable within one year | 42/48 | €757,509 | €564,864 | -€192,645 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €51,382 | €38,600 | -€12,782 | -24.9% |
| Trade debts | 44 | €340,955 | €307,730 | -€33,225 | -9.7% |
| Suppliers | 440/4 | €340,955 | €307,730 | -€33,225 | -9.7% |
| Taxes, remuneration and social security | 45 | €349,046 | €201,667 | -€147,379 | -42.2% |
| Taxes | 450/3 | €112,989 | €55,013 | -€57,976 | -51.3% |
| Remuneration and social security | 454/9 | €236,058 | €146,654 | -€89,403 | -37.9% |
| Other amounts payable | 47/48 | €16,125 | €16,866 | +€741 | +4.6% |
| Accrued charges and deferred income | 492/3 | €25,128 | €1,180 | -€23,948 | -95.3% |
| Non-recurring operating income | 76A | €43,530 | €1,057 | -€42,473 | -97.6% |
| Remuneration, social security and pensions | 62 | €683,154 | €467,944 | -€215,210 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297,508 | €201,493 | -€96,015 | -32.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €214,740 | -€160,781 | -€375,522 | |
| Other operating charges | 640/8 | €25,683 | €22,286 | -€3,397 | -13.2% |
| Non-recurring operating charges | 66A | €55,014 | €65,424 | +€10,410 | +18.9% |
| Gross operating margin | 9900 | €963,268 | €636,538 | -€326,731 | -33.9% |
| Operating profit (loss) | 9901 | -€312,832 | €40,171 | +€353,003 | |
| Financial income | 75/76B | €440 | €3,435 | +€2,995 | +681.1% |
| Recurring financial income | 75 | €440 | €3,435 | +€2,995 | +681.1% |
| Financial charges | 65/66B | €90,245 | €27,195 | -€63,050 | -69.9% |
| Recurring financial charges | 65 | €40,245 | €27,195 | -€13,050 | -32.4% |
| Non-recurring financial charges | 66B | €50,000 | €0 | -€50,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€402,637 | €16,412 | +€419,048 | |
| Profit (loss) for the period | 9904 | -€402,637 | €16,412 | +€419,048 | |
| Profit (loss) for the period to be appropriated | 9905 | -€402,637 | €16,412 | +€419,048 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.